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A PowerShell script is simply a text file with a .ps1 extension that contains a list of commands PowerShell should execute. However, PowerShell's secure by default philosophy prevents all scripts from running, so double-clicking a PowerShell script from Windows Explorer won't execute it.
Script files are usually just text documents that contain instructions written in a certain scripting language. This means most scripts can be opened and edited using a basic text editor. However, when opened by the appropriate scripting engine, the commands within the script are executed.